The court emphasized the burden of proof on the assessee to establish the validity of their claims and the wide connotation of the term 'any order made under the Act' in the context of revisional powers.

JUDGMENT

A.M. Bujor Barua, J. - Heard Mr. KN Choudhury, learned senior counsel for the petitioner. Also heard Mr. D Saikia, learned senior counsel for the respondent authorities in the Finance and Taxation Department to the Government of Assam.

2. The revision petitioner, The Dynasty, is a star hotel located at Guwahati and in course of their regular business make sale of certain taxable goods such as cooked food etc., and for the purpose is a registered dealer under the Assam General Sales Tax Act, 1993 (for short, the AGST Act).

3. The assessment orders dated 10.11.2006 were passed by the Superintendent of Taxes, Guwahati Unit-A by which a total of Rs.2,72,72,199/- was assessed to be tax due from the petitioner.

The assessment orders related to a period April, 2006 under the Assam Value Added Tax Act, 2006 (for short, AVAT Act) for Rs.2,28,424/-, out of which Rs.52,034/- was paid; for the period April, 2006 under the Assam Luxuries (Hotel and Lodging Houses and Hospitals) Act 1989 (for short, Luxuries Act) for Rs.3,86,020/-, out of which Rs.1,03,233/- was paid; for the period from October 2004 to March 2005 under the Luxuries Act for Rs.35,18,457/-, out of which Rs.4,00,951/- was paid; for the period May 2005 to 2006 under the AVAT Act for Rs.23,51,608/-, out of which Rs.3,59,942/- was paid; for the period from October 2003 to March 2004 under the Luxuries Act for Rs.34,65,241/-, out of which Rs.1,76,484/- was paid; for the period from 2003 to 2004 under the Assam General Sales Tax Act, 1993 (for short, AGST Act) for Rs.23,34,248/-, out of which Rs.1,34,829/- was paid; for the period from April 2004 to September 2004 under the Luxuries Act for Rs.36,50,134/-, out of which Rs.2,63,010/- was paid; for the period from 2004 to 2005 under the AGST Act for Rs.23,14,223/-, out of which Rs.1,70,241/- was paid; for the period from April 2003 to September 2003 under the Luxuries Act for Rs.34,50,180/-, out of which Rs.1,58,662/- was paid; for the period from October 2005 to March 2006 under the Luxuries Act for Rs.24,02,084/-, out of which Rs.5,25,196/- was paid; for the period from April 2005 to September 2005 under the Luxuries Act for Rs.29,56,606/-, out of which Rs.4,13,227/- was paid; for the period April 2005 under the AGST Act for Rs.2,14,974/-, out of which Rs.12,727/- was paid. Accordingly as per the assessment orders dated 10.11.2006 out of the total amount of tax due i.e. Rs.2,72,72,199/-, an amount of Rs.27,70,536/- was paid.

4. The facts as well as the questions of law involved in all the revision petitions being the same, we propose to give a consideration to the revisions by a common judgment and order. For the purpose, we take note of the factual basis in Rev.Pet No.8/2019 and it is a categorical statement of the learned senior counsel for the parties that except for the assessment years and the statutes under which the assessments were made, the basic facts leading to the dispute as well as the provisions and questions of law involved are same in all the petitions.

5. Assessment orders dated 10.11.2006 of the Superintendent of Taxes, Guwahati Unit A were made under Section 17(5) of the AGST Act , Section 107(2)(e) of the AVAT Act and Section 3(1) of the LuxuriesAct , respectively, by which it was assessed that the petitioner was liable to pay a total amount of tax amounting to Rs.2,72,72199.

6. In the assessment order in Review Petition No.08/2019, it was stated that a surprise inspection was conducted in the premises of the petitioner on 15.05.2006 and accordingly a notice under Section 74(1) of the AVAT Act was served requiring the petitioner to produce certain books of account, records and documents related to his business. Thereafter, upon arriving at a satisfaction that there was an attempt to keep a substantial part of the sales of taxable goods unaccounted and thereby causing evasion of tax, a seizure was made of the books of account, records and documents so produced under Section 74(3)(a) of the AVAT Act. It w